Analysis
HTS 7004.20.10 covers having an absorbent, reflecting or non-reflecting layer under heading 7004 (drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or…).
Neighbouring lines carry rates from 7.2% to 7.2%, so the exact line matters. The widest gap is with 7004.20.50 (other: other), at 7.2%: a product that belongs there but is entered here, or the reverse, changes the duty by 7.2 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 60% instead of nothing, so origin decides between free entry and a 60% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 28% of the 192 tariff lines in chapter 70. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 7004.20.20 (in rectangular shape, 1¢/kg + 1.6%) and 7004.20.50 (other: other, 7.2%).
Census statistics map these goods to NAICS 327211 (Flat Glass Manufacturing), an industry of 135 US establishments employing 12,248 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7004.20.20 | In rectangular shape | 1¢/kg + 1.6% |
| 7004.20.50 | Other: other | 7.2% |